# Modelo 320 of Gipuzkoa: Declaración-liquidación mensual de IVA. Grandes empresas

> Form 320 (Declaración-liquidación mensual de IVA. Grandes empresas) is filed with the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). In 2026 it has 11 deadlines in the official calendar: the first falls due on 25 February 2026 and the last on 28 December 2026.

- Address: https://misobligaciones.com/en/modelos/gipuzkoa/320/
- Reviewed on: 2026-09-21
- Language: en

## In a nutshell

- **Filed with:** the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority)
- **For those taxed in:** Gipuzkoa
- **How often:** Monthly
- **Deadlines in 2026:** 11, from 25 February 2026 to 28 December 2026
- **Official calendar consulted on:** [21 September 2026](https://www.gipuzkoa.eus/es/web/ogasuna/calendario-fiscal)

## Who files it

*Text from the official source, in Spanish*

Empresarios con volumen de operaciones > 6.010.121,04 €.

## Exceptions and special cases

*Text from the official source, in Spanish*

- No hay 320 de diciembre: va en el 390.

## All its deadlines

Each row is a deadline from the official calendar: the last day to file. When that day falls on a Saturday, Sunday or public holiday, the calendar already moves it to the next working day.

| Period | Last day | Day |
| --- | --- | --- |
| Enero 2026 | 25 February 2026 | Wednesday |
| Febrero 2026 | 25 March 2026 | Wednesday |
| Marzo 2026 | 27 April 2026 | Monday |
| Abril 2026 | 25 May 2026 | Monday |
| Mayo 2026 | 25 June 2026 | Thursday |
| Junio 2026 | 27 July 2026 | Monday |
| Julio 2026 | 25 September 2026 | Friday |
| Agosto 2026 | 25 September 2026 | Friday |
| Septiembre 2026 | 26 October 2026 | Monday |
| Octubre 2026 | 25 November 2026 | Wednesday |
| Noviembre 2026 | 28 December 2026 | Monday |

Every deadline of the year, month by month: [the 2026 tax calendar for Gipuzkoa](https://misobligaciones.com/en/calendario-fiscal-2026/gipuzkoa/).

## The same obligation with other tax authorities

What is declared here with form 320 goes on a different form, with different deadlines, at other tax authorities. Which one applies to you depends on where you are taxed, not on where you live.

| Tax authority | Form | What it is |
| --- | --- | --- |
| Mainland Spain and the Balearic Islands | [303](https://misobligaciones.com/en/modelos/303/) | IVA. Autoliquidación |
| Canary Islands | [420](https://misobligaciones.com/en/modelos/canarias/420/) | Impuesto General Indirecto Canario. Régimen general. Autoliquidación trimestral |
| Canary Islands | [417](https://misobligaciones.com/en/modelos/canarias/417/) | Suministro Inmediato de Información. Autoliquidación |
| Canary Islands | [421](https://misobligaciones.com/en/modelos/canarias/421/) | Régimen simplificado. Declaración-liquidación trimestral |
| Álava | [303](https://misobligaciones.com/en/modelos/alava/303/) | IVA. Autoliquidación |
| Bizkaia | [303](https://misobligaciones.com/en/modelos/bizkaia/303/) | Autoliquidación del Impuesto sobre el Valor Añadido |
| Gipuzkoa | [300](https://misobligaciones.com/en/modelos/gipuzkoa/300/) | Declaración-liquidación trimestral de IVA. Régimen General |
| Navarre | [F69](https://misobligaciones.com/en/modelos/navarra/f69/) | Declaración-liquidación trimestral del IVA (régimen general y simplificado) |
| Navarre | [F66](https://misobligaciones.com/en/modelos/navarra/f66/) | Declaración-liquidación mensual del IVA (grandes empresas y devolución mensual) |

## Official links

Where it is filed, its instructions and, if there is one, the file format for importing it. All on the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority).

| For | Official link |
| --- | --- |
| Instructions and help | [Modelo 320 (información oficial)](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/320) |
| File it | [ZergaBidea (presentación; admite fichero de otro programa)](https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/login?locale=es_ES&modeloParam=320) |

## Frequently asked questions

### When is form 320 filed in 2026?

According to the official calendar of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority): Enero 2026, by 25 February 2026; Febrero 2026, by 25 March 2026; Marzo 2026, by 27 April 2026; Abril 2026, by 25 May 2026; Mayo 2026, by 25 June 2026; Junio 2026, by 27 July 2026; Julio 2026, by 25 September 2026; Agosto 2026, by 25 September 2026; Septiembre 2026, by 26 October 2026; Octubre 2026, by 25 November 2026; Noviembre 2026, by 28 December 2026.

### Who has to file form 320?

According to the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority): “Empresarios con volumen de operaciones > 6.010.121,04 €.”

### What happens if I file form 320 late?

In Gipuzkoa surcharges and penalties are set by its own foral general tax regulation, not by the national law: check them on the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority) or with whoever advises you. The national rule, which gives you an idea, is in [the guide to missed deadlines](https://misobligaciones.com/en/fuera-de-plazo/).

### Does Mis Obligaciones file form 320 for me?

No. Mis Obligaciones suggests it in your calendar with the reason, takes you to its official page and reminds you a week before and the day before. The filing is done by you, or your gestoría (tax adviser’s office), on the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority).

> This is information copied from official sources to help you find your way, not tax advice: your case may have exceptions. Check it on the authority’s website or with whoever advises you.

## Official sources

- [2026 tax calendar for Gipuzkoa](https://www.gipuzkoa.eus/es/web/ogasuna/calendario-fiscal) — Diputación Foral de Gipuzkoa
- [2026 tax calendar for Gipuzkoa](https://www.gipuzkoa.eus/documents/2456431/2504148/2026+PosterCalendario+fiscal.pdf/724676db-45ae-412a-ae39-4af522ec3c6c?t=1766485601547) — Diputación Foral de Gipuzkoa
- [Modelo 320 (información oficial)](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/320) — Hacienda Foral de Gipuzkoa
- [ZergaBidea (presentación; admite fichero de otro programa)](https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/login?locale=es_ES&modeloParam=320) — Hacienda Foral de Gipuzkoa